Michigan 2023-2024 Regular Session

Michigan House Bill HB4364

Introduced
4/11/23  
Refer
4/11/23  
Report Pass
5/4/23  
Engrossed
5/11/23  
Refer
5/16/23  
Report Pass
6/14/23  
Refer
6/14/23  
Report Pass
6/20/23  
Enrolled
6/27/23  
Chaptered
7/19/23  

Caption

Taxation: administration; disclosure of certain information related to the donor registry program; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: HB 4362'23, HB 4363'23

Impact

The implementation of HB 4364 is expected to have a significant impact on state laws regarding tax collection and administration. By formalizing the procedures for the assessment and collection of taxes, the bill aims to ensure that taxpayers receive proper notifications about their liabilities and that the state can enforce compliance efficiently. This could lead to improved revenue generation for the state treasury, as clearer protocols may reduce instances of non-compliance. However, critics of the bill may raise concerns about how these changes affect taxpayer rights and the transparency of tax administration procedures.

Summary

House Bill 4364 aims to amend the existing revenue collection duties of the Michigan Department of Treasury, establishing new regulations and procedures for the administration of taxes within the state. This bill seeks to enhance the efficiency and effectiveness of tax collection processes by enabling the Department to share information with other state departments and to initiate collection actions in the jurisdictions where taxpayers reside or conduct business. The proposed changes are designed to facilitate a more structured approach to tax administration and are part of a broader legislative effort to streamline state revenue collection mechanisms.

Sentiment

The sentiment surrounding HB 4364 appears to be cautiously optimistic among proponents, who view it as a necessary update to outdated tax collection frameworks. Supporters believe that by enhancing the authority and capabilities of the Department of Treasury, the state will better secure revenue flows, which are essential for funding public services. However, some legislators and taxpayers have expressed apprehension about potential overreach and the implications for privacy and taxpayer rights, indicating a division in public opinion regarding government authority in tax matters.

Contention

Notable points of contention regarding HB 4364 revolve around the balance of power between state authority and taxpayer rights. Opponents raise concerns that the expanded powers granted to the Department of Treasury may lead to aggressive collection tactics that could infringe on taxpayers’ rights to fair process and adequate notice. Additionally, the proposed bill's reliance on coordinated data sharing between state departments could provoke debates about privacy and data security, making it a contentious topic in legislative discussions.

Companion Bills

MI HB4363

Same As Health: anatomical gifts; inclusion on the donor registry of an individual who elects to be a donor on an income tax schedule; allow. Amends secs. 10105 & 10120 of 1978 PA 368 (MCL 333.10105 & 333.10120). TIE BAR WITH: HB 4362'23, HB 4364'23

MI HB4362

Same As Individual income tax: forms; option for individuals to complete a donor registry schedule to participate in organ donor registry with annual income tax return; provide for. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 474. TIE BAR WITH: HB 4363'23, HB 4364'23

Similar Bills

MI HB6232

Taxation: administration; disclosure of insurance-relevant information to the department of insurance and financial services; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: SB 0633'23

MI HB5653

Economic development: Michigan strategic fund; Michigan innovation fund program; create. Amends secs. 88b, 88f & 88h of 1984 PA 270 (MCL 125.2088b et seq.) & adds sec. 88u.

MI SB0167

Appropriations: higher education; appropriations for fiscal year 2025-2026; provide for. Amends secs. 236 & 241 of 1979 PA 94 (MCL 388.1836 & 388.1841).

MI HB6214

State finance: other; office of the Michigan bullion depository and Michcoin act; create. Creates new act.

MI HB4086

State finance: other; office of the Michigan bullion depository and Michcoin act; create. Creates new act.

MI SB0752

Appropriations: higher education; appropriations for fiscal year 2024-2025; provide for. Amends secs. 236 & 241 of 1979 PA 94 (MCL 388.1836 & 388.1841).

MI HB5505

Appropriations: higher education; appropriations for fiscal year 2024-2025; provide for. Amends secs. 236 & 241 of 1979 PA 94 (MCL 388.1836 & 388.1841).

MI SB0194

Appropriations: department of labor and economic opportunity; appropriations for fiscal year 2023-2024; provide for. Creates appropriation act.